Regarding Shenzhen Center Power New Material Co., Ltd.
Special Statement on Non-Operating Fund Occupation and Other Related Party Fund Transactions
RSM | Rongcheng Rongcheng Certified Public Accountants (Special General Partnership) Head Office: 10th Floor, Building 1, No. 22 Fuchengmenwai Avenue, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/
Rongcheng Special Letter [2026] 518Z0304
To all shareholders of Shenzhen Center Power New Material Co., Ltd.:
We have been entrusted to audit the consolidated and parent company balance sheets of Shenzhen Center Power New Material Co., Ltd. (hereinafter referred to as Center Power Company) as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, and consolidated and parent company statements of owners' equity for the year 2025, along with the notes to the financial statements. We issued an unqualified audit report with Rongcheng Audit Letter [2026] 518Z0570 on March 30, 2026.
In accordance with the requirements of the China Securities Regulatory Commission's "Supervision Guidelines for Listed Companies No. 8 – Supervision Requirements for Listed Company Fund Transactions and External Guarantees" and the provisions of the Shenzhen Stock Exchange's "Shenzhen Stock Exchange SME Board Listed Company Self-Regulatory Management Guide No. 1 – Business Handling," the management of Center Power Company has prepared the attached summary table of non-operating fund occupation and other related party fund transactions for 2025 (hereinafter referred to as the Summary Table). It is the responsibility of Center Power Company's management to truthfully prepare and publicly disclose the Summary Table and ensure its truthfulness, accuracy, and completeness.
We have cross-checked the information contained in the Summary Table with the relevant accounting materials and audited financial statements that we reviewed during our audit of Center Power Company's 2025 financial statements. In all material respects, we found no inconsistencies. In addition to the audit procedures related to related party transactions performed during the audit of Center Power Company's 2025 financial statements, we have not performed any additional audit procedures on the information contained in the Summary Table. To better understand Center Power Company's non-operating fund occupation and other related party fund transactions, the attached Summary Table should be read in conjunction with the audited financial statements.
This special statement is for the purpose of disclosure in Center Power Company's annual report and shall not be used for any other purpose.